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Rectification: forgotten entry section 80

SHIRISH S S (Proprietor) (1016 Points)

25 September 2017

my personal case of AY 2012-13.

L&T infra bonds u/s 80CCF FOR 20K was missed. Revised return was not processed as original return was filed after due data.

The return was processsed and refund was given.

I filed rectification under others taking 20k in 80ccf and uploaded revised X M L.

Rectification rights was transfered to AO. Accordingly i gave a letter with Notarised true copy of allotement letter to AO in 2015. Bonds are in demat form.

1) Whether missed out entry in sec 80 comes under Rectification or not. ?

2) if not then whether revised return u/s 119(2)(b) will be allowed.?

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7 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 25 September 2017

1. Yes, provided time limit for rectification request has not lapsed.

Time limit for rectification [ 154(7) ] : Within four years from the end of the F.Y. in which the order sought to be amended was passed.

2. No

SHIRISH S S (Proprietor) (1016 Points)
Replied 25 September 2017

Thanks Rambhia Sir. The dates are follows

Date of filing return :- 10/09/2012

Date of order 143(1) :- 04/07/2013

Date of request for rectification u/s 154 :- 18/08/2015

Date of order for rectification:- 22/08/2015

Date of letter submitted to AO (with attachments):- 11/09/2015

Content of order:- Assesse has requested for allowing additional claims of deduction under chapter VI-A, in the rectification request. However, as seen from the rectitifcation request, the same is in excess of the deuction claimed in the return. Additional/fresh claims of deduction , is not allowable u/s 154, as same is not a mistake apparent from record. Any such changes

can be made only under provision of 139(5) of the IT act. Hence, the rectification cannot be considered at CPC. The rectification rights, in your case are being transfered to your Jurisdictional AO. Kindly contact your assessing officer for the same.

Till now no communication or reply.

SHIRISH S S (Proprietor) (1016 Points)
Replied 25 September 2017

So Rambhia sir,

My order was passed in FY 2012-2013. So from 31/03/2013 - 4 years is upto 31/03/2017 .

I have made rectification request to CPC on 18/08/2015 and to AO on 11/09/2015.

How many times to go to AO?.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 25 September 2017

Here the situation is not in your control, and would suggest you to continuously follow up the matter by mail or post (without much expectations). A similar case was in my favour after about 7 or 8 years, that too luck by chance; while one more is pending !!!

SHIRISH S S (Proprietor) (1016 Points)
Replied 26 September 2017

Visited AO office yesterday. He has asked to give fresh application for additional claims under Chapter VI (80ccf ) .

I hope the four year period is not violated if i give letter bcoz I have made rectification request to CPC and they have transfered Rectification rights to AO. Also one letter was given to AO in 2015.

Rectification AY2008-09 and 2009-10 will be put up to CIT b4 30 september.